Nature of information
and scope of disclaimer.

Please review and understand the following before using our website and the consulting services of FRONTIER CAPITAL (the "Services").

1. Nature of Information

Information provided through our Services is general information about Georgia (country) and related tax and legal frameworks. Note the following characteristics:

• It does not constitute specific tax, legal, or investment advice
• We are not registered as a tax law firm, law office, or financial-instruments business
• The information reflects the time of writing and may change with regulatory updates and interpretation changes

2. On Investment and Tax Decisions

We do not assume responsibility for any decisions or actions taken based on the information provided through the Services. For specific decisions, please consult appropriate experts (tax accountants, lawyers, local accountants, etc.) at your own responsibility.

3. Important Note for Japanese Residents

Japanese tax residents are, in principle, subject to worldwide income taxation. When establishing a foreign company or making foreign investments, please pay particular attention to the following:

• Residency assessments (life center, days of stay, family circumstances, etc.) are conducted strictly
• If Foreign Subsidiary Income Inclusion (CFC rules) applies, foreign company income may be taxed on the Japan side
• Application of tax treaties and foreign tax credits requires individualized judgment
• Foreign remittances and foreign asset holdings may trigger reporting obligations (Foreign Remittance Reports, Foreign Asset Reports, etc.)

The simple notion that "establishing a company abroad avoids Japanese taxes" can be misleading. Designs must be coherent across both jurisdictions.

4. Risk of Regulatory Change

Georgia\'s tax and related regulatory frameworks may change through legislation, administrative directives, and tax authority interpretations. While we strive to track the latest information, we cannot guarantee immediate reflection of all changes.

For example, the Virtual Zone Entity regime saw significant changes via the December 2022 directive. Similar changes may occur in the future.

5. On Investments and Crypto Assets

Investments in stocks, ETFs, crypto assets, and other financial instruments carry risks of price fluctuation, foreign exchange fluctuation, and liquidity, and may result in loss of principal. Information on this website does not constitute a recommendation to purchase any specific financial product. Investment decisions are at your own responsibility.

6. Third-Party Information & External Links

For third-party information, websites, and services referenced within the Services, we do not warrant their accuracy, completeness, or legality, and assume no liability for damages arising from them.

7. Limitation of Liability

Except in cases of intentional misconduct or gross negligence, we assume no liability for any damages (including direct, indirect, special, consequential damages, and lost profits) arising from or related to use of the Services. In cases where we do bear liability, the maximum liability is capped at the total fees you have paid us.

8. Copyright

The content provided through our website and Services (text, images, design, structure, etc.) is the copyrighted property of us or legitimate rights holders. Unauthorized reproduction, republication, modification, or commercial use is prohibited.

9. Contact

For inquiries regarding this Disclosure, please contact:

FRONTIER CAPITAL
Email: info@georgiajapan.com